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  • ERISA disclosure 101: A quick overview of plan sponsor obligations

    June / July 2019
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 721

    Abstract: Qualified retirement plan sponsors are subject to many disclosure requirements. This article provides a “top ten” (and thus incomplete) list of key required defined contribution plan disclosure documents from the Department of Labor (DOL), offered to reinforce a general understanding of those requirements. A note of caution: This list doesn’t include IRS disclosure requirements. Also, while disclosures are generally directed to plan participants, a plan beneficiary, in the case of a participant’s death, typically would also be covered by the disclosure rules.

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  • A 529 plan can benefit your estate plan

    August / September 2017
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 721

    Abstract: As summer vacations wind down and thoughts turn back to school activities, people might find themselves reviewing their finances and considering the options for funding their children’s (or grandchildren’s) college educations. Some may be familiar with the basics of a 529 plan, but it can also benefit an estate plan. This article explains how a 529 plan works and how it affects an estate plan.

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  • Higher rates are here – What this might mean for M&As

    February / March 2016
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 721

    Abstract: U.S. interest rates are on the way up, and companies considering a sale or acquisition in the near future need to factor these economic circumstances into their plans. This article covers the anticipated effects of higher rates on the M&A market and explains why certain types of buyers — foreign and private equity — are more likely to retreat. A sidebar argues that, because rates are falling in China, Chinese cross-border acquisitions may actually increase.

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  • It’s not too late for year end tax planning

    Fall 2015
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 721

    Abstract: Manufacturing and distribution companies that expect to owe substantial federal taxes in 2015 can still take steps to soften the blow. But many tax breaks hinge on legislation that Congress might restore before it adjourns for the holidays. This article highlights some last-minute tax-saving strategies to consider before December 31.

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  • Tips for turning a profit on your properties

    March / April 2014
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 721

    Abstract: The U.S. real estate market has seen many ups and downs over the years. But this article looks at ways to help ensure that properties turn a profit. It offers a variety of suggestions for reducing expenses and vacancy rates and maintaining close communication with tenants.

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  • Prepare your estate plan for postmortem flexibility

    November / December 2013
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 721

    Abstract: The more flexibility an estate plan has, the greater the chance the decedent’s wishes will be carried out. Even though federal gift and estate tax laws now have some certainty, Congress can still change tax laws in the future. And one’s family circumstances almost certainly will change over time. But this article looks at postmortem estate planning strategies families can put to use in case of changing situations, including disclaimers and qualified terminable interest property (QTIP) trusts.

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  • Valuing S corporations — Recent divorce case sheds light on tax affecting

    Winter 2013
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 721

    Abstract: A recently decided divorce case in Massachusetts sheds some interesting light on an issue critical to the valuation of S corporations: tax affecting. Recently, the state’s appellate court addressed this contentious process, which reduces a company’s projected income by deducting hypothetical corporate income taxes. Citation: Bernier v. Bernier, No. 11-P-394, June 29, 2012 (Appeals Court of Mass.); Delaware Open MRI Radiology Assocs., P.A. v. Kessler, C.A., No. 275-N, April 25, 2006 (Del. Court of Chancery)

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  • Start finishing early to win the completion game

    Fall 2012
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 721

    Abstract: To be in the best possible position to close out a job, it’s necessary for a construction company to start finishing early. This article shows that the process begins with ensuring that all parties agree to the contract specifications from the very beginning. Further planning steps are necessary roughly one month before substantial completion is reached, and the completion of the project calls for conducting the punch-list walk-through, training staff on the building’s equipment, handling documentation — and even writing thank-you letters.

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  • Is good attendance an essential job function?

    September / October 2012
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 721

    Abstract: This article looks at a case that asks whether an employer failed to accommodate a disabled employee who had requested exemption from the employer’s attendance policy. In making this determination, the court had to answer the question: Is good attendance an essential job function? The Ninth Circuit said "yes." Citation: Samper v. Providence St. Vincent Medical Center, No. 10-35811, April 11, 2012 (9th Cir.)

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  • The “how to” of inventory management

    Winter 2012
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 721

    Abstract: Many dealerships order vehicles, parts and accessories using gut instinct. But more scientific techniques for managing inventory can minimize inventory carrying costs. Manufacturers have used cost accounting to improve operating efficiency for decades, but, as this article explains, only recently have dealerships begun to look at their businesses in other terms: product-by-product margins, product mix, turnover, and reorder points.

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  • Gift and estate taxes – Backing up valuation discounts

    September / October 2010
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 721

    Abstract: Regardless of whether tax rates and exemptions change, valuation discounts probably will continue to play a significant role in the ultimate tax liabilities that taxpayers shoulder. Establishing the appropriate discounts can prove complicated, though, particularly when dealing with interests that don’t have a ready market. This article examines the tools valuators use to address this problem, such as discounts for lack of marketability, restricted stock studies, pre-IPO studies, and lack-of-control or minority discounts.

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  • Loan assumptions – Think of them as an alternative source of financing

    July / August 2010
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 721

    Abstract: Even as the economy shows signs of crawling back from the brink, the credit market for commercial real estate (CRE) has remained tight. Some buyers that wish to close CRE deals are taking a nontraditional approach to financing: They’re assuming the sellers’ loans. The loan assumption process is somewhat complicated, and there can be disadvantages, but it can provide an advantageous option in a formidable credit market.

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  • Knowing value is half the battle

    November / December 2009
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 721

    Abstract: While baby boomers nationwide are considering selling their businesses in preparation for retirement, a majority of them haven’t had their businesses appraised by a valuation professional within the last year. This article looks at a business’s value drivers — and value drainers — listing several key factors investors look for when valuing a business interest, including profits and cash flow, competent asset management and reinvestment in research and development. The article explains that an objective valuator can help business owners find ways to minimize risks and maximize selling price when it’s time to retire.

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  • Internal vs. year end financial statements

    April / May 2008
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 721

    Abstract: Do you prepare internal financial statements for your board of directors on a monthly, quarterly or other periodic basis? Later, at year end, do your auditors always propose adjustments? What’s going on? Most likely, the differences are due to cash basis vs. accrual basis financial statements, as well as reasonable estimates proposed by your auditors during the year end audit. By understanding the differences between the two statements, you may be able to minimize them. (Updated 3/30/12)

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